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2022 (7) TMI 1499 - ITAT MUMBAIMaintainability of appeal as the memorandum of appeal did not contain any of the grounds - HELD THAT:- The co-ordinate Bench specifically noted that form no. 36 filed by assessee did not contain any grounds either at serial no. 10 of form no. 36 or any other annexure attached to it. Therefore no grounds of appeal are filed by assessee along with both the appeals. Assessee has also not made available any other address to the Registry at which notices can be served to it. In view of the above facts, in absence of grounds of appeal filed by the assessee and continued non-appearance by assessee, both these appeals are dismissed as not maintainable. However, Assessee granted liberty to make an appropriate application for recall of this order if assessee submits the grounds of appeal as well as its proper address. Appeals of assessee are dismissed.
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